South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-51 — Exemption of large boats subject to excise tax

Any large boat as defined by § 32-3A-2 is hereby exempted from the tax imposed by this chapter if subject to the tax imposed by § 32-3A-50 .

Last amended: Source: SL 1993, ch 102 , § 15A; SL 2001, ch 56 , § 15.